Ledger sheet



Dec. 2, 1941. B. s. DAVIS 2,264,935

LEDGER SHEET I Filed June 3, 1940 Patented Dec. 2, 1941 UNITED STTES ,hl'l OFFICE 2 Claims.

My invention relates to improvements in ledger sheets provided with weekly detachable statement sheets.

The object of my invention is to provide a ledger sheet having superimposed thereon weekly statement sheets of less area than the ledger and has sheets of carbon paper arranged between the same so that each Weekly statement has the entries thereon of the previous week, or weeks, so that the last weeks statement, and the ledger sheet, have all the entries of the previous weekly statement sheets.

Another object of my invention is to provide a ledger sheet of this type, in which the weekly statement sheets may be readily secured to the ledger sheet, and each other, so that the end of the sheet is tapered to allow the same to be readily inserted in a typewriter.

A further object of my invention is to provide a sheet of this character, in which the several sheets may be assembled in a simple and effective manner and so arranged that the typing will register at the same point on each of the weekly statements and the ledger sheet, with its respective carbon paper, may be readily removed and the preceding statement is in a position to be written upon when inserted in a typewriter.

In the accompanying drawing:

Figure l is a plan view of my improved ledger sheet;

Figure 2 is an edge View of Figure 1;

Figure 3 is an enlarged vertical sectional view, taken on the line 3-3 of Figure 1.

Referring now to the drawing, I represents a ledger sheet which has the usual ruling of a ledger, at the left hand side the column 2 for old balance pick-up, and on the right hand side the column 3 for old balance proof. The upper end of the ledger sheet, a short distance from the top edge 4, is provided with a transverse line of perforations or scoring 5, to allow the portion above the same to be readily folded over, as will be hereinafter more fully described. Placed upon the ledger is a sheet of carbon paper 6, of a width to completely cover the ledger sheet, between the balance pick-up column 2 and the balance proof column 3. The upper end of the sheet of carbon paper 6 terminates at I, a short distance below the scoring or perforations 5 of the ledger sheet I. The lower end of the sheet of carbon paper 6 terminates at 8, some distance above the lower end of the ledger sheet, whereby the ledger sheet may be handled without the fingers coming into contact with the sheet of carbon paper and the record sheets disposed thereabove, as will be later described.

Cement is then applied across the upper edge of the sheet of carbon paper 6, and also to the space above the carbon paper on the ledger sheet below the line of scoring or perforations 5. Placed upon the sheet of carbon paper is a record sheet 9, which is of the same width as the sheet of carbon paper 6, but has its lower end I0 extending below the same and terminates in a line with the lower edge of the ledger sheet I. The upper end II of the record sheet extends above the upper edge I of the sheet of carbon paper 6, and terminates at a point in line with the transverse perforations or scoring 5 on the ledger sheet I. Thus it will be seen that the record sheet is cemented to the upper end of the ledger sheet I, above the sheet of carbon paper, and the sheet of carbon paper cemented to the lower face of the record sheet by a narrow ribbon of cement. The next sheet of carbon paper I2, of the exact dimensions as the first sheet of carbon paper, is placed on the record sheet 9, directly above and in the same relative position as the first sheet of carbon paper. Cement is then applied across the top of the second sheet of carbon paper and on the upper face of the first record sheet. A second record sheet I3, of the same dimensions as the first record sheet, is placed on the second carbon sheet, in the same relative position as the first record sheet. Thus the second record sheet is cemented to the upper edge of the first record sheet and the second sheet of carbon paper is cemented to the lower face of the second record sheet.

In the assembly shown, two additional sheets of carbon paper I 4 and I5, and two additional record sheets I6 and H, are applied in the same manner as the other sheets of carbon paper and record sheets. The upper end of the ledger sheet is then folded over the top record sheet I5 and cemented to the upper face thereof, whereby the upper end of the completed tablet is of a tapering form to allow its ready insertion in a typewriter. It will thus be seen that there will be four record sheets and four sheets of carbon paper with the ledger sheet. However, this invention is not limited to any specific number of record sheets. The ledger sheet, record sheets and sheets of carbon paper are provided, adjacent their upper cemented ends, with a transverse line of perforations I8, whereby the record sheet and sheet of carbon paper may be grasped between the fingers and readily torn from the tablet along the line of perforations.

The assembly shown is particularly adapted for monthly statements, and the method of using the same is as follows: The entries for the first week of the month are made on the top or uppermost record sheet, and, through the medium of the sheets of carbon paper, the same entries are made on the record sheets I 6, l3, 9, and the ledger sheet I. For illustration, say, four entries were made for the first week. At the end of the week the top record sheet, with the carbon directly below, is torn ofif along the line of perforations, and the record sheet sent to the customer. The next week's entries are made on the record sheet I6, starting at a point directly below the entries made on the first record sheet. The same opertion takes place for each week; and, when the entries are made on the sheet 9, respresenting the fourth week, all the records for the four weeks will appear upon the last record sheet and the ledger sheet.

It will be readily seen that the statement sheets whichare superimposed on the ledger sheet are narrower than the ledger sheets, exposing the balance pick-up column 2 and the balance proof column 3, and are, therefore, at all times visible.

Having thus described my invention, What I claim is:

l. A record sheet of the character described,

comprising a ledger sheet having ledger ruling thereon, a series of record sheets superimposed on the ledger sheet and having rulings similar to the ledger sheet and directly above the same, and their ends terminating at the same point and secured together by cement between the same, a sheet of carbon paper directly below each record sheet and cemented to the lower face thereof removed from the upper end of the record sheets, said record sheets and sheets of carbon paper arranged in staggered relation, and the upper end of the ledger sheet having a flap folded over and secured to the top record sheet, whereby a tapered end is formed.

2. A record sheet of the character described, comprising a ledger sheet having ledger rulings thereon, a series of record sheets superimposed on the ledger sheet and having rulings similar to the ledger sheet and directly above the same and their ends terminating at the same point and se cured together by cement between the same, a sheet of carbon paper directly below the record sheets and cemented to the lower faces thereof removed from the upper ends of the record sheets, and the upper end of the ledger sheet having a flap folded over and secured to the top record sheet, whereby a tapered end is formed.

BENJAIVIIN S. DAVIS. 

